DIRECT TAXES

SEBI & Corporate Law

Sujeeth S. Karkala

1. Tribunal has no power to modify penalty imposed by SEBI of suspension or cancellation – Securities and Exchange Board of India Act,1992 – S.12

The respondent acted as a sub-broker at the National Stock Exchange (NSE) without being registered as a sub-broker with the stock exchange. The SEBI found respondent guilty of violating s. 12 and rule 3 and suspended the registration of the respondent. The Tribunal based on the facts and circumstances of the case held that the proved charges against the respondent were not serious to warrant suspension of certificate of registration and it modified the penalty of suspension of registration into penalty of certain sum. The Supreme Court held that in the instance case the Broker/Sub-Broker position in case of violation of statutorily provided under section 12 of the Act, which has to be read with rule 3 of the SEBI (Stock Brokers and Sub- Broker) Rules, 1992 and when something is to be done statutorily in a particular way it can only be done that way and so no power is conferred on the Tribunal to travel beyond the areas covered by S. 12 and Rule 3. Further, there is no scope for taking shelter under a discretionary power and therefore the order of the Tribunal is set aside.

SEBI vs. Saikala Associates Ltd [2009] 91 SCL 433 (SC).

2. Return of cheque by bank that it was reported lost would not attract penal provision – The Negotiable Instrument Act, 1881 – S. 138

The appellant allegedly filled the blank cheque and the cheque was presented for payment. On presentation by the respondent the cheque was dishonoured by the bank on the ground that it was reported loss by the drawer. The Respondent filed a complaint petition upon issuance of the notices in terms of the proviso appended to s. 138 of the Act. The appellant then filed an application u/s. 482 of Criminal Procedure Code, 1973 praying for quashing of the proceedings u/s. 138 and the premise that the same was not maintainable. The appellant made an appeal to Supreme Court stating that the High Court has committed a serious error in passing the impugned order as it failed in to take into consideration that the complaint petition even if taken to be correct does not disclose the offence u/s. 138 of the Act. The Supreme Court stated that the appellant did not have sufficient funds in his bank account this allegation should have been made in the complaint petition for exercising the jurisdiction for taking cognizance of the offence u/s. 138. As such offence was not available under complaint petition the impugned judgment of the High Court to be set aside and the appeal filed by the appellant to be allowed.

Raj Kumar Khurana vs. State of (NCT of Delhi) [2009] 92 SCL 370 (SC)

3. Avoidance of Voluntary Transfer – Companies Act,1956 – S. 531A

The Official Liquidator invoked the provisions of S. 531A because transaction of sale took place within one year prior to the date of presentation of the winding up petition before the court. The Official Liquidator also filed his report seeking direction to hand over the peaceful and vacant possession of the resort property and treating the transaction of sale of property by company-in-liquidation as void. The Official Liquidator averred in the report that consideration paid by the respondent could not have been said to be the fair market value of the property and that there was no resolution had come on record before entering into transaction of sale and so there was violative of the provisions contained u/s. 293(1) (a). The Court held that the assets of the company were sold for the purpose of discharging its liabilities towards the creditors and the process of sale of assets was started way back. There is no substance that that a transaction is in violation of s. 293(1)(a) and s, 531A of the Companies Act, 1956 and the sale is confirmed.

O.L of Trimline Health & Resort Ltd. vs. GSFC & 4 [2009] 92 SCL 323 (Guj)

4. Retracted statement for the purpose of levy of penalty – Foreign Exchange Regulation Act, 1973 – Sec. 8 read with Sec. 9

The appellant was detained and two different statements were made by him before the authorities disclosing the transactions relating to import of goods. The appellant also stated to have confessed that he was responsible for remittance of foreign exchange and was arrested on the basis of this confession as it violates s. 8 and s. 9. The appellant was present before the Metropolitan Magistrate and retracted the confession made by him on the ground that it was recorded by force, coercion and threat. He also contended that no reliance should be placed unless such was corroborated substantially by some independent evidence. The appropriate authority based on this imposed penalty on the appellant. on appeal, Tribunal dismissed the appeal holding that the retraction alone would not make the confession inadmissible and even a retracted confessional statement may be sufficient to hold the proceedee guilty of violation of the provisions, imposition of penalty was legally permissible. On further appeal, held that the proceeding under the Act is quasi-criminal in nature which confers various powers upon the authorities prescribed. Even the salutary principles of mens rea and actus reus in a proceeding under the Act may not be held to be applicable. Further apart from the fact that no inquiry in that behalf had been directed, the finding of the Tribunal that appellant was brain behind the subject import transactions and was not involved in the actual transaction, did not meet the requirement.

Vinod Solanki vs. Union of India [2009] 92 SCL 157 (SC)

5. Recognition of Stock Exchange – Securities Contracts (Regulation) Act, 1956 – S. 5.

The appellant was a recognize stock exchange whose recognition was to be renewed. The appellant filed an application for renewal and the Board after conducting inspection found several shortcomings and discrepancies in its organization, system and practice which was not fair and equitable to the growing market of the investors. The Board declined the renewal on the ground that the exchange has failed to appoint an executive director and there was shortfall of base minimum capital and non maintenance of Investor Protection Fund and Settlement Guarantee Fund (SGF). The Tribunal held that the Board was right in holding that he appellant could not be allowed to continue as a stock exchange without maintaining the Investor Protection Fund and the SGF in the prescribed manner and the infirmities and deficiencies which has been in the impugned order could not be interfered.

Magadh Stock Exchange vs. Securities and Exchange Board of India [2009] 92 SCL 113

(Sat-Mum).